cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Usman Jayadi
Contact Email
lafadzjaya@gmail.com
Phone
+6281238426727
Journal Mail Official
admin@publish.ojs-indonesia.com
Editorial Address
Jl. Melati VIII BTN Rembiga, Kec. Selaparang, Kota Mataram, NTB
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 230 Documents
 19   20   21   22   23 
Conceptualization of Accounting Ethics in Facing the Crisis of Global Economic Morality in the Modern Era Olasoji Olubiyi, Timilehin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2340

Abstract

This paper explores the conceptualization of accounting ethics in response to the moral crises within the global economic landscape. As financial markets become increasingly interconnected, accounting professionals are faced with complex ethical challenges that demand an evolving approach to decision-making and reporting. This study reviews the key ethical issues confronting accountants, including the pressures of corporate governance, the ethical implications of globalization, technological advancements, and the need for continuous ethics education. By analyzing case studies of corporate scandals, such as Enron and Lehman Brothers, the paper highlights how ethical lapses in accounting can lead to severe financial instability and loss of public trust. The findings suggest that the accounting profession must adopt a more proactive approach to ethics, integrating stronger corporate governance, enhanced transparency, and improved education to address emerging ethical dilemmas. The paper proposes a framework for strengthening accounting ethics, emphasizing the need for a unified approach to global standards, responsible technological innovation, and a culture of ethical accountability within organizations. Ultimately, the study aims to foster a more ethical and transparent accounting profession that can contribute to the stability and sustainability of the global economy.
Optimalisasi Manajemen Akuntansi untuk Meningkatkan Kinerja Keuangan Perusahaan di Era Digital Eksandy, Arry
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2347

Abstract

Accounting management plays a crucial role in strategic decision-making that affects a company's financial performance. In the rapidly evolving digital era, optimizing accounting management through the use of information technology is key to enhancing efficiency and transparency in financial management. This paper aims to explore the main concepts of accounting management that can be optimized in the digital age to improve a company's financial performance. The focus of this study is on the implementation of cost control systems, efficient budgeting, and the utilization of information technology to accelerate the production of accurate and real-time financial reports. The analysis shows that integrating information technology into accounting management systems facilitates better financial data management, faster decision-making, and improved financial reporting transparency, ultimately having a positive impact on profitability and operational efficiency. The study suggests that companies, particularly in the manufacturing sector, should leverage technology to enhance accounting practices and maximize their financial performance.
Analisis Penentuan Harga Pokok Penjualan pada UMKM Tahu Bakso Miwiti Azrina Amalia, Valya; Ausyaf Diefa Hanifah, Atsil; Salsabila Ilena Suhara, Alysa; Astuti Tri Tartiani, Yuni
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2359

Abstract

The background of this research is the importance of accurate and systematic COGS calculations for MSMEs in setting competitive and profitable selling prices. This study aims to analyze in depth the process of determining the cost of goods sold (COGS) in determining the selling price of products at Tahu Bakso Miwiti UMKM. The research method used is a qualitative approach with descriptive analysis. Data were collected through in-depth interviews with business owners and collection of relevant documents. The results showed that Tahu Bakso Miwiti MSMEs do not yet have a structured and systematic COGS calculation system. Most of the selling price decisions taken so far are based on consumer perceptions and the target profit margin set, without considering all production costs in detail and thoroughly. This study concludes that the application of the full costing method in the calculation of COGS will provide a stronger and more valid basis for MSMEs to determine a more appropriate selling price. Therefore, it is recommended that MSMEs implement a more comprehensive COGS calculation to increase profitability and business competitiveness in an increasingly competitive market.
Optimalisasi Pemadanan NIK sebagai NPWP: Salah Satu Strategi Ampuh untuk Meningkatkan Penerimaan Pajak Negara? Nur Jannah, Fiha; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2384

Abstract

Tax revenues have a large portion, making tax revenue targets an important indicator of national development. The government has implemented regulations on the integration of NIK into NPWP with a Single Identity Number (SIN) system to increase taxpayer compliance as regulated in Minister of Finance Regulation Number 112/PMK.03/2022. If taxpayer compliance is higher, it will have a positive effect on tax revenue. This research uses qualitative methods, using literature studies. This research also uses secondary data, namely data taken from the websites of the Ministry of Finance and the Central Statistics Agency. Apart from that, it also examines several previous studies. The results show that there was a significant increase, reaching 23.9%, in state revenue receipts through taxes after the government regulations regarding matching NIK with NPWP. State revenues through taxes also tend to continue to increase compared to other revenues. This shows that this policy is effective in strengthening state tax revenues.
Revolutionizing Global Accounting Epistemology in the Era of Industry 5.0 Mehra, Rohan
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2390

Abstract

The advent of Industry 5.0 marks a paradigm shift in industrial systems, focusing on human-centric innovation, sustainability, and ethical responsibility. Unlike Industry 4.0, which emphasized automation and efficiency, Industry 5.0 integrates human creativity and values with advanced technologies. This transformation requires a reevaluation of accounting’s epistemological foundations. Traditional accounting, rooted in positivism and quantitative measurement, must adapt to a more pluralistic and ethical framework. In response to the evolving demands for non-financial disclosures, such as environmental, social, and governance (ESG) factors, accounting must integrate both financial and non-financial knowledge to support strategic decision-making. Additionally, with the rise of artificial intelligence (AI) and big data, the role of accountants is evolving from mere data processors to ethical interpreters and decision-makers. This article explores how Industry 5.0 impacts accounting theory and practice, highlighting the need for new epistemological models that incorporate social responsibility, technological ethics, and stakeholder engagement. The research suggests that accounting must become a tool not only for financial transparency but also for sustainable and ethical governance, ensuring it meets the complex demands of the modern industrial landscape.
Analisis Financial Distress Pada Perusahaan yang Terkena Isu Boikot Menggunakan Model Grover Rifki Iswana, Ichsan; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2404

Abstract

The issuance of MUI Fatwa No.83 of 2023 decided that supporting the struggle for Palestinian independence against Israeli aggression is obligatory. This support includes zakat, infaq and alms for the benefit of the Palestinian people's struggle. And a recommendation was issued as well as an appeal to Muslims to avoid transactions and use of products affiliated with Israel. Boycott actions that impact company finances can cause companies to experience financial distress. Therefore, researchers will conduct a financial distress analysis on 3 companies affected by the boycott issue. By using secondary data where financial reports and annual reports published by the IDX are the material in this research and by using the Grover Model as a tool for prediction. The results of the financial distress analysis using the Grover model as a predictor were 3 companies that were deemed capable of surviving enough to not experience financial distress, namely PT Unilever Indonesia Tbk, PT Mitra Adiperkasa Tbk, and PT MAP Boga Adiperkasa Tbk., then there were 2 companies identified as experiencing financial distress in 2023, namely PT Sarimelati Kencana Tbk and PT Fast Food Indonesia Tbk. With these results, the hypothesis is declared completely rejected. This is reflected in the results of the Grover model analysis, where the two companies experiencing financial distress have experienced poor financial performance due to Covid-19.
Kebijakan PPnBM: Menilai Keseimbangan Antara Insentif Mobil Listrik Impor dan Perlindungan Industri Mobil Lokal Lestari, Tia; Samrotul Zanah, Shofa; Hidayat, Rahmat; Rahmawati, Vivi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2406

Abstract

The Sales Tax on Luxury Goods (PPnBM) policy can play a strategic role in supporting the transition to the use of electric vehicles as part of efforts to reduce carbon emissions and dependence on fossil fuels. This article assesses the balance between providing PPnBM incentives for imported electric cars and protecting the local car industry. This research uses the Literature Review method where this research uses a qualitative approach with policy analysis and secondary data from various sources, including government regulations, industry reports, and electric vehicle sales data. The research results show that the PPnBM incentive policy for imported electric cars has succeeded in increasing the adoption of electric vehicles, but has also posed serious challenges to the curiosity of the domestic electric car industry. This article recommends adjustment policies, such as incentive incentives for local manufacturers, an electric vehicle production development ecosystem, and incentive incentives for certain imported products. This step is expected to create a balance between environmental goals and locally based economic development.
The Principle of Economic Justice and Its Implications for Economic Inequality in East Java Sholeha, Emarotus; Salsabila, Rona; Setianingrum, Nurul; Anggitaningsih, Retna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2407

Abstract

The principle of economic justice plays a crucial role in ensuring the equitable distribution of resources and promoting social and economic welfare. This article explores how the application of economic justice principles can help address economic inequality in East Java Province, focusing on the government's role in reducing regional disparities. Despite East Java’s rapid economic growth, inequalities between urban centers like Surabaya and rural areas such as Madura and Bojonegoro remain significant challenges. Through an in-depth literature review, this study identifies key principles of economic justice, such as the principles of distributional justice, balance, public benefit, and protection, which must be applied to achieve inclusive prosperity. The findings suggest that government efforts through programs like Direct Cash Assistance (BLT), agrarian reform, and the development of sectors such as tourism and local industries are crucial in reducing inequalities. However, the greatest challenges remain in bridging the infrastructure and human resource gaps between cities and rural areas. This study proposes a more coordinated approach between central and regional governments to ensure that the principles of economic justice are effectively implemented across the province, allowing all segments of society to benefit from sustainable economic growth.
Analysis of the Implementation of PSAK 1 Concerning the Presentation of Financial Statements in Construction Companies in Indonesia Harjuno, Dharu; Vitarani, Dina; Raditiningsih, Sri; Gusliana Mais, Rimi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2465

Abstract

This study examines the implementation of PSAK 1 in the financial statements of PT Adhi Karya (Persero) Tbk. It focuses on analyzing the structure and classification of key financial statement elements, including assets, liabilities, revenues, and expenses. Using a qualitative descriptive approach, this research employs content analysis of the company’s annual reports and financial statements. The findings indicate that PT Adhi Karya’s financial statements comply with PSAK 1 standards, including transparency, relevance, and comparability of financial data. However, challenges remain in managing high operating expenses, particularly in short-term liabilities, which require enhanced liquidity management strategies. The study recommends improving the disclosure of operating expenses, liquidity strategies, and the impact of long-term financing in the financial statement notes to support more informed decision-making by stakeholders.
The Economic Blueprint of Prabowo and Gibran: Prospects and Challenges for Indonesia’s Development Kurniasih, Nunung; Yudianto, Yosep
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2466

Abstract

The economic blueprint presented by Prabowo Subianto and Gibran Rakabuming Raka focuses on reshaping Indonesia’s economy through industrialization, agricultural revitalization, and technological advancements. This vision aims to reduce Indonesia’s dependency on foreign goods and services, enhance domestic production, and leverage digital innovation to create a competitive global presence. The administration’s plan includes revitalizing the agricultural sector, fostering local industries, and embracing digital transformation to boost economic productivity and innovation. While their economic policies present significant growth potential, challenges such as regional inequality, infrastructure deficits, and securing sustainable financing remain critical. This article explores the prospects of their proposed economic framework and the difficulties they may encounter in transforming Indonesia into a self-reliant, digitally advanced, and globally competitive nation. By evaluating Prabowo and Gibran’s policy vision, this study assesses the long-term viability of their strategies and their potential impact on Indonesia's economic development.

Page 22 of 23 | Total Record : 230

 19   20   21   22   23 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025) Vol. 3 No. 6 (2025) Vol. 3 No. 5 (2025) Vol. 3 No. 4 (2024) Vol. 3 No. 3 (2024) Vol. 3 No. 2 (2024) Vol. 3 No. 1 (2024) Vol. 2 No. 6 (2024) Vol. 2 No. 5 (2024) Vol. 2 No. 4 (2023) Vol. 2 No. 3 (2023) Vol. 2 No. 2 (2023) Vol. 2 No. 1 (2023) Vol. 1 No. 6 (2023) Vol. 1 No. 5 (2023) Vol. 1 No. 4 (2022) Vol. 1 No. 3 (2022) Vol. 1 No. 2 (2022) Vol. 1 No. 1 (2022) More Issue